Security Abstract & Title Co. v. Leonardson

KEETON, Justice.

Appellant, an Idaho corporation, doing business as a title insurance company sought in a proceeding in the district court to enjoin the assessor of Ada County and its sheriff from collecting an ad valorem tax levied for the year 1951 on appellant’s tract indexes and records used in the business in which it is engaged. Appellant had paid taxes for the year upon its premiums for the business written under the provisions of Sec. 41-2806, I.C., 1 1947 S. L. Ch. 249, Sec. 6.

Appellant claims that the premium tax of one per cent so paid is in lieu of all other property taxes…